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2 3 4 5 6 7 Current Year Disabled Access Credit Total eligible access expenditures Minimum amount Subtract line 2 from line 1 (if less than zero, enter -0-) Maximum amount Enter smaller of line 3 or line 4 Current year credit. Multiply line 5 by 50% (.50) Disabled access credits from If you are a Then enter total of current year disabled access credit(s) from flow-through entities: a 8 Shareholder Schedule K-1 (Form 1120S), lines 12d, 12e, or 13 b Partner Schedule K-1 (Form 1065),.
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